2019 (3) TMI 707

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..... after due verification and the address of the selling dealer has been furnished by the respondent/assessee and only the selling dealer has to be taxed as a first seller and the point of taxation cannot be shifted to the second seller namely respondent/assessee - there is no question of law arising for consideration in this Tax case - the Tax Case is dismissed.
Mr. Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Petitioner : Mr.V.Haribabu, Additional Govt. Pleader (Taxes) For the Respondent : Mr.V.Sundareswaran ORDER T.S.SIVAGNANAM, J. This Tax Case has been filed by the Revenue challenging the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, in S.T.A.No.1115/2001, dated 13.05 .....

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..... ee had incurred expenditure of ₹ 24,65,912/- towards purchase of "licence premium" and ₹ 2,25,000/- for "quota premium". Consequently, notice dated 09.02.1998, was issued to the assessee calling upon them to produce document of sufference of tax on sales of references and quota failing which the Assessing Officer stated that he proposes to assess the said turnover. The assessee by letter dated 16.06.1998, furnished the details for purchase of licence and quota. Since the assessee did not prove sufference of tax of single point tax at earlier stage on the turnover of ₹ 70,23,468/-. The assessee were assessed to tax at 8%. 6. Aggrieved by such order, the assessee preferred appeal to the Appellate Assistant Commissioner(CT)- .....

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..... second dealer and therefore, the action of the Assessing Authority is not acceptable, as he has not made any enquiry about the bonafide of the dealer. Further, for the first time, before the first Appellate Authority the contention regarding the applicability of Section 7A was raised and this was also rejected by the First Appellate Authority after assigning proper reasons and therefore, the Tribunal declined to interfere with the order passed by the First Appellate Authority. 9. The learned Additional Government Pleader reiterated the contention that were canvassed before the Tribunal. 10. The legal position as to whether the transaction is taxable or not, has now been settled by the Hon'ble Supreme Court in the decision in Vikas Sa .....

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